ABSTRACT Expenses Not deductible for tax purposes is a problem that persists for most companies in our country, especially for those companies that do not have trained personnel to face the problem of interpreting and correctly applying the regulatory framework in tax matters, on the other side the tax administration creates limitations and excessive prohibitions that affect the economic situation of companies. This is that, when making the acquisitions of goods, services and the expenses that are part of it, there is no observance of the law or, on the other hand, the norm does not specify the parameters that it establishes, in such a way that it generates the determination of a high tax in favor of the state and unnecessary payments from fines imposed by the SUNAT. For the present investigation, the artisanal mining company Mineros Artesanales SAC, from the city of Trujillo, has been s...